Illegal economy and tax audıt actıvıty

Informal economy is one of the biggest problems of all countries of the world and especially our country. When we look at the literature, the informal economy is called all economic activities that are not included in the known GDP accounts. Since these economic activities are secret, it is difficult for states to collect taxes from such activities and to determine the size of the activity. Due to the reason of not being taxed, all countries of the world apply strict measures and methods of struggle against unregistered activities. Currently, there is no method to measure informal activities precisely. Only a rough draft is created with direct and indirect measurement methods. The biggest factor in the rapid spread of informal activities is the lack of control. In our study, information was given about the definition of the informal economy, informal employment, tax audit, tax examination and suggestions were presented in the fight against the informal economy.